Madras High Court
WP(MD)/31861/2026 of PARKKAVAN ENTERPRISES Vs The State of Tamil Nadu represented by its Secretary to Government on 10 November 2026
WP(MD) No. 31861 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 10-11-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 31861 of 2026
CNR:{HCMD011579092026}
and
WMP(MD)Nos.24511, 24513 &24516 of 2026
Parkkavan Enterprises,
Represented by its Proprietor,
P.Yasvanth Kumar,
D. No.46/B, Haniffa Complex,
Kilathar Street, Trichy - 620 002.
..Petitioner(s)
Vs
1. The State of Tamil Nadu
represented by its Secretary to Government, Commercial Taxes and Registration Department, Secretariat, Fort St. George, Chennai - 600 009.
2. Deputy Commissioner (CT) (Appeals)
3rd Floor, Integrated Commercial
Taxes Buildings,
Court Campus, Cantonment,
Trichy - 620 001.
3. State Tax Officer,
Rockfort Assessment Circle,
Multi Storied Building,
Kajamalai, Trichy - 620 020.
4. The Manager,
Axis Bank,
No.269, Dindigul Road,
Mannaparai - 621 306.
..Respondent(s)
WP(MD) No. 31861 of 2026
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the order dated 22.09.2026 bearing Ref. No. ZD3309261811854 passed by the second respondent and quashing the same and consequently directing the second respondent to take up the appeal filed by the petitioner and hear the same on its merits by affording an opportunity of hearing and enabling the petitioner to submit relevant documents and pass fresh orders.
For Petitioner
: Mr.R.Vigneshwaran
For Respondent
: Ms.P.Sudarkodi Nachiar
Government Advocate (Taxes)
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ORDER
Order-in-Original dated 30.10.2025 was carried in appeal by the petitioner on 22.04.2026. Said appeal was rejected solely on the ground of limitation.
2. Ms.P.Sudarkodi Nachiar, learned Government Advocate (Taxes), accepts notice for the respondents.
3. Records show that the appeal was lodged beyond the condonable period under Section 107 of applicable GST enactments. Hence, there is no infirmity in the impugned order rejecting the appeal.
WP(MD) No. 31861 of 2026
4. Leaving it open to the petitioner to challenge the Order-in- Original in accordance with law, this Writ Petition is disposed of. There shall be no order as to costs. Consequently, the connected Miscellaneous Petitions are closed. 10-11-2026 Index: No Speaking Neutral Citation: No JEN To
1. The Secretary, Commercial Taxes and Registration Department, Secretariat, Fort St. George Chennai - 600 009
2. Deputy Commissioner (CT) (Appeals), 3rd Floor, Integrated Commercial Taxes Buildings Court Campus, Cantonment Trichy - 620 001.
3. State Tax Officer, Rockfort Assessment Circle, Multi Storied Building, Kajamalai, Trichy - 620 020.
WP(MD) No. 31861 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 31861 of 2026 10-11-2026